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Section 119 - Amendment of section 10. - Finance Act, 2020Extract Amendment of section 10. 119. In section 10 of the Central Goods and Services Tax Act, in sub-section (2), in clauses (b), (c) and (d), after the words of goods , the words or services shall be inserted. ************* NOTES:- 1. Come into the force w.e.f. 01-01-2021 vide NOTIFICATION NO 92/2020-Central Tax dated 22-12-2020
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